Article Per Year (5 Year)
p-Index From 2019 - 2024
2.668
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Jurnal Ilmiah Universitas Batanghari Jambi KITABAH: Jurnal Akuntansi dan Keuangan Syariah International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal ABDIMAS MUTIARA Riset Akuntansi dan Keuangan Indonesia
Sitorus, Anggi Pratiwi
Universitas Sari Mutiara Indonesia
Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Islamic Perspectitve On Money Market and The Operation of Sharia Money Market Andri Soemitra; Rifki Rifki Ismal; Yaumul Khair Afif; Anggi Pratiwi Sitorus; Julfan Saputra; Sabarudin Chaniago
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.114 KB) | DOI: 10.29040/jiei.v7i3.3587

Abstract

This study focuses on the money market under sharia principles, which are financial transactions (without interest) in the short term carried out by money market participants or money market players. Due to the purchase of securities is only short term, the transaction is carried out on the basis of trust. The money market that is allowed is the money market that does not use the interest system, this is to avoid usury nasi‟ah because the loss (danger) of interest is greater than the benefit. In addition, because Islam prohibits the buying and selling of money as a commodity or speculation. The design of this research is quantitative based on published journals related to the theme in this study Islamic Perspective on Money Markets and Sharia Money Market Operations. This research method is a literature study using secondary data in the form of 20 published journals during the 2011-2021 period which have been published as scientific journals both nationally and internationally to find out Islamic views on money markets and Sharia money market operations. The results showed based on a literature study of 20 published national and international journals based on the year the majority of journals were published in 2016, there were 5 journals (25%), the majority of descriptive research types were 15 journals (75%), the majority of journal areas were from Indonesia, 12 journals (60%), and based on journal subjects, most of them are Islamic Money Market and Interbank Islamic Money Market with 6 journals each (30%).
Pengembangan Penerapan Praktek dan Teori Akuntansi Syariah di Indonesia Anggi Pratiwi Sitorus; saparuddin siregar siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4288

Abstract

Perkembangan praktik akuntansi di Indonesia diwarnai oleh praktik akuntansi yang berdasarkan pada nilai islam, yang dikenal sebagai akuntansi syariah. Konsep syariah dalam akuntansi merupakan refleksi dari ajaran islam yang menyentuh seluruh aspek kehidupan manusia, termasuk dalam konsep ekonomi, dan akuntansi. Perkembangan akuntansi syariah merupakan bagian dari dinamika perkembangan teori akuntansi sesuai dengan kondisi sosial masyarakat indonesia yang sebagian besar adalah penduduk yang beragama islam. Konsekuensi logis dari kondisi sosial ini adalah kesediaan pemerintah untuk mengakomodir konsep akuntansi yang sesuai dengan kondisi masyarakat islam, yaitu konsep akuntansi dilihat dari sudut pandang islami. Teori akuntansi syariah diperlukan dalam sistem akuntansi untuk memisahkan antara transaksi yang halal dan haram. Dimana pengetahun dan pemahaman yang benar terkait teori akuntansi syariah akan mendorong perkembangan akuntansi menuju praktik akuntansi yang sesuai dengan prinsip-prinsip syariah.
Krisis Keuangan Masa Depan dan Sistem Keuangan Baru Anggi Pratiwi Sitorus; Mahlel; M. Shabri A. Majid; Marliyah; Rita Handayani
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.561

Abstract

The financial crisis is basically a condition of the economy experiencing a rapid decline caused by the demand for money that exceeds the supply of money due to the occurrence of a large bank rush. In order to seek more accurate monitoring and review of the stability of the banking system and national financial system in order to avoid the recurrence of systemic risk, in the event that the supervisory and supervisory duties of banks have been separated from Bank Indonesia, then Bank Indonesia as the central bank needs to be authorized to be able to directly access reliable data in the banking sector. The study uses a descriptive qualitative approach with research findings that the impact of the crisis on the economy has proven to have a bad impact on the Indonesian economy and as has been explained that the economic crisis, especially the financial crisis, has a repeating period, meaning that if a country has ever been affected by an economic crisis, it will not be affected by the economic crisis. the country will soon be free from the economic crisis because it might happen again. And financial system stability is a condition in which economic mechanisms in pricing, allocation of funds, and risk management function properly and support economic growth.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Ukuran Dewan Komisaris Terhadap Islamic Social Reporting Dan Reaksi Pasar Di Jakarta Islamic Index Tahun 2014-2017 Anggi Pratiwi Sitorus
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.02 KB)

Abstract

This study discusses about There are many factors that influence the disclosure of Islamic Social Reporting. among them are Company Size, Board of Commissioners Size, Company Age, Profitability, Leverage, Company Profile and Management Ownership, and focused on Company Size Influence, Profitability and Board of Commissioners' Size on Islamic Social Reporting and its impact on Market Reaction. became the dominant factor of its direct influence on the Islamic Social Reporting (ISR), and the direct influence of market reaction and direct influence through the reaction of Islamic Social Reporting to Companies Registered in the Jakarta Islamic Index (JII) in 2014-2017. To answer this problem, Path analysis techniques are used. In answering this problem by providing a descriptive description with a quantitative approach.From the analysis of the results of data processing. The research produces answers to the above problems. The size of the company does not affect it directly to the response but influences it not directly through the Market Reaction. Thus the size of entrepreneurs is not separated from Islamic Social Reporting (ISR) and other variable variants, national karma together - the same as the significance of Market Reactions. The size of the Board of Commissioners influences directly on the Market Reaction that does not affect if it is through Islamic Social Reporting (ISR), with meaning the Size of Board of Commissioners also not through Islamic Social Reporting (ISR). There is no correlation between the size of the company, the profitability, the size of the board of commissioners and Islamic Social Reporting, there is no correlation between the size of the company, the profitability, and the size of the board of directors of Islamic Social Reporting and the market reaction.
ANALYSIS OF SHARIA ENTERPRISE THEORY ON BUMDES PERFORMANCE MANAGEMENT BASED ON THE MASLAHAH SCORECARD METHOD (CASE STUDY ON BUMDES IN SERDANG BEDAGAI REGENCY) Rodi Syafrizal; Rusmewahni Rusmewahni; Anggi Pratiwi Sitorus
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.393

Abstract

The role of BUMDes has a positive impact on communities and villages in terms of improving the economy and community welfare by establishing several business units, namely cattle fattening, catfish farming, house rental, terraces, and shop houses. However, the presence of BUMDes Makmu Beusaree has not played a role in increasing people's income, employment, and reducing poverty. But for community participation and contribution and increasing community knowledge and skills, BUMDes has played a role. The income of the community after joining BUMDes increased from the first category of Rp. 0-1,000,000 to the second category of Rp. 1,000,000-2,000,000, but BUMDes has not had a significant effect on increasing income because only people who join BUMDes experience an increase in income. The active workforce absorbed by BUMDes is 14 people. After the existence of BUMDes, the poverty rate decreased by 6%. The participation and contribution of the Lambro Deyah community to BUMDes is very good, as seen from the average percentage interval, which is 84.70% of the community participating and contributing to BUMDes. The increase in knowledge and skills carried out by BUMDes management is by providing training to BUMDes members and the community such as training and socialization of making animal feed from straw.
Pengaruh Beban Pajak, Likuiditas, Ukuran Perusahaan Terhadap Profitabilitas (Studi pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Anggi Pratiwi Sitorus; Rolita Christina Purba; Budianto
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.850

Abstract

The purpose of this study was to examine the effects of tax burden, liquidity, and firm size on profitability. The population of this study is automotive companies listed on the Indonesian Stock Exchange for the period 2017-2020. The number of samples used is 48 companies by the saturated extraction method. The data processing program uses SPSS (Static product and service solution) version 25. The analytical methods used in this study are descriptive statistical tests, classical assumption tests, multiple linear regression, t-statistic tests, and F-statistics. test, certainty test (R2) and correlation test (r). Results showed that the tax burden variable had a negative impact on profitability. Liquidity has a clear positive effect on profitability. The firm size variable has a negative impact on profitability. Based on the simultaneous test (F-test), the profitability of automobile companies listed on the Indonesia Stock Exchange will be affected along with tax burden, liquidity and company size variables from 2017 to 2020.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Pajak Penghasilan Badan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Owen De Pinto Simanjuntak; Anggi Pratiwi Sitorus; Rodi Syafrizal
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.851

Abstract

The purpose of this study was to examine whether capital structure and profitability affect corporate income tax partially and simultaneously. This research is included in the quantitative research. The population of this study is non-manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2020, with a population of 370 people. The total sample consists of 17 companies, of which he made 68 observations over a four-year study period. Sampling by target sampling technique. The statistical method used is multiple linear regression analysis using SPSS version 25 to process the data. The analytical methods used include traditional acceptance tests including descriptive statistics, normality, multicollinearity, heteroskedasticity, autocorrelation, and decision and hypothesis tests. The results of this study show that capital structure has a partially positive and insignificant effect, profitability has a partially positive and significant effect, and at the same time the significant probability values ​​of capital structure and profitability are non-economic It has been shown to have a positive and significant effect on public interest. Manufacturing Corporate Income Tax IDX 2017-2020 Listed Companies.
Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi di PT Sukses Anugrah Sejahtera Anggi Pratiwi Sitorus; Owen De Pinto Simanjuntak
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3113

Abstract

PT. Anugrah Prosperous SuccessWhere this limited liability company is one of the businesses providing vehicle maintenance services.the reason why PT was chosen by the researcher.Because of the possibility of excessively high taxes, Anugrah Sejahtera's success, it is still possible to plan for these businesses' taxes to reduce their burden.This is consistent with the information regarding the Article PPH Income Tax's burden and benefit.This study aims to learn about and examine how PT applies income tax planning article 21 to individual taxpayers.Anugrah Prosperous SuccessResearch Strategies Gathering information as per research needs, assessing the information as worker finance for allowances and computing PPh 21 at PT.Achievement Anugrah Sejahtera, checking organization representative pay rates then, at that point, making charge anticipating compensations by expanding prohibited pay, directing meetings, choosing bookkeeping techniques that are as per charge guidelines lastly reaching determinations.This study's findings indicate that PT.According to the applicable Tax Law, Sukses Anugrah Sejahtera (SAS) has not calculated and deducted income tax from its employees.The conclusion then drawn is that PT employees.In the tax calculation section, Success Anugrah Sejahtera (SAS) has not fully mastered the applicable PPh21 tax regulations, such as determining job costs, using layers of progressive rates, and accepting sanctions for those without an NPWP.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Tingkat Pertumbuhan Perusahaan Terhadap Struktur Modal pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Anggi Pratiwi Sitorus; Rolita Christina Purba; Budianto
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1350

Abstract

This study aims to find the effect of profitability, corporate governance, and tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 partially and simultaneously. The population of this study was 65 companies. The sampling method used is purposive sampling method, so that 10 companies were obtained as samples for 4 years of observation with 40 observation samples. The research data was obtained from financial reports from sample companies which were downloaded through the IDX website, namely www.idx.co.id and the official websites of each company. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results showed that the profitability variable had a positive and significant effect on capital structure. Firm size has a significant negative effect on capital structure and company growth rate variable has a positive and insignificant effect on capital structure. Based on the simultaneous test (F test) the variables of profitability, company size and growth rate simultaneously affect the capital structure.
Sosialisasi Penerapan Aplikasi E-Filling Dalam Pengisian SPT Tahunan Wajib Pajak Orang Pribadi Pada Pegawai Klinik Pratama Harapan Jaya Medan Renika Hasibuan; Rolita C. Purba; Anggi Pratiwi Sitorus
Jurnal Abdimas Mutiara Vol. 3 No. 2 (2022): JURNAL ABDIMAS MUTIARA (IN PRESS)
Publisher : Universitas Sari Mutiara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan bertujuan untuk memberikan sosialisasi sebagai salah satu upaya meningkatkan pemahaman mengenai perpajakan khususnya pengisian Surat Pemberitahuan (SPT) Tahunan Wajib Pajak melalui aplikasi E-Filling pada pegawai Klinik Pratama Harapan Jaya Medan . Masalah yang dihadapi adalah pegawai Klinik Pratama Harapan Jaya Medan secara keseluruhan telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun, tetapi masih terkendala masalah tidak tahu dan enggan mengisi dan melaporkan SPT PPh yang telah diterimanya. Mereka beranggapan bahwa mengisi SPT susah dan ribet. Dan sebagian juga beranggapan bahwa mengisi SPT berarti membayar pajak. Objek pengabdian masyarakat ini adalah seluruh pegawai Klinik Pratama Harapan Jaya Medan. Solusi yang diberikan berupa Sosialisasi Penerapan Aplikasi E-Filling Dalam Pengisian SPT Tahunan Wajib Pajak Orang Pribadi. Hasil dari kegiatan ini yaitu : (1) Peserta semakin memahami peraturan dan prosedur pengisian SPT Tahunan Wajib Pajak Orang Pribadi dengan menggunakan aplikasi E-Filling dan (2) Peserta memahami pengisian SPT Tahunan PPh Wajib Pajak Orang Pribadi menggunakan aplikasi e-filling sesuai dengan prosedur dan peraturan yang berlaku di Indonesia.
Co-Authors Andri Soemitra Budianto Budianto Budianto Budiono Enda Nurlinta Padang Heri Enjang Syahputra Julfan Saputra M. Shabri A. Majid Mahlel Marliyah Nurlaila Owen De Pinto Simanjuntak Renika Hasibuan Renika Hasibuan Renika Hasibuan Renika Hasibuan Rifki Rifki Ismal Rita Handayani Rodi Syafrizal Rodi Syafrizal Rolita C. Purba Rolita Christina Purba Rolita Christina Purba Rolita Cristina Purba Rusmewahni Rusmewahni Sabarudin Chaniago Saparuddin Siregar saparuddin siregar siregar Yaumul Khair Afif